内部控制自我评价报告披露研究的文献综述被引量：11

Literature Review on Self-assessment Report Disclosure of Internal Control

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摘要内部控制自我评价报告不仅是对企业财务报告有效性的反映,更是对企业实施内部控制全过程的评价,对内部控制制度的完善和执行具有决定性的作用。文章对内部控制自我评价报告在自愿披露和强制披露两种不同背景下的文献进行了梳理和归纳,将相关研究分为内部控制自我评价报告披露的影响因素和经济后果两个层面,并分析了未来的研究方向及其对我国的启示。 The self-assessment report of internal control is not only the reflection of the effectiveness of enterprise financial report but also the appraisal for an enterprise＇s whole process of implementing internal control, which has a decisive role in the perfection and implementation of internal control system. This paper summarizes and combs the self-assessment report of internal control under two different contexts including voluntary disclosure and mandatory disclosure. The research on self-assessment re- port of internal control is divided into influencing factors and economic consequence. Finally, it analyzes the future research di- rection and the enlightenment to China.

作者王海滨

机构地区中央财经大学会计学院

出处《北京工商大学学报（社会科学版）》 CSSCI 北大核心 2014年第1期89-95,共7页 JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基金北京市教育委员会科研基地-科技创新平台-中国企业集团发展研究基地(PXM2013_014213_000039) 北京市哲学社会科学规划项目"市属国有独资公司外部董事与董事会运作机制完善"(SZ201110011007)

关键词内部控制自我评价报告自愿披露强制披露内部控制缺陷 self-assessment reporting of internal control voluntary disclosure mandatory disclosure internal control defi-ciencies

分类号 F233 [经济管理—会计学] F275 [经济管理—企业管理]

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